Practice question
For a person beginning professional practice after January, does Section139(d) specify a full tax or an automatically prorated fraction?
- The full tax before beginning practice
- Only one-twelfth in every case
- No tax until the next year
- Only a voluntary donation
- Only a fee chosen by the professional
Legal references
- RA7160 Section139(b)–(e), nationwide effect of professional tax and related requirements: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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